Service Tax : Understand the CESTAT Ahmedabad ruling in Vishal Tansukhbhai Gohel vs Commissioner of Central Excise & ST. No service tax on freig...
Service Tax : CESTAT Ahmedabad ruling in Shakti Enterprise vs Commissioner of Central Excise & ST clarifies that CHA's reimbursable expenses are...
Custom Duty : CESTAT, Allahabad penalizes Commissioner for delaying Tribunal order implementation. Rs. 2,00,000 penalty imposed, and contempt pr...
Service Tax : Dive into the legal battle over corporate guarantees' taxability as Business Auxiliary Service. Explore the CESTAT's decision, the...
Custom Duty : CESTAT Bangalore's ruling in case of Rafeek K.T. v. Commissioner of Customs, emphasizing need for substantial evidence to impose p...
CA, CS, CMA : CESTAT e-Filing Software User Manual explains about New User Registration, User Home Page Navigation, Filing, (Petition/Appeal) ...
Goods and Services Tax : This is the fourth year since the introduction of GST in July, 2017. Despite a sizeable liquidation of appeals under the Sabka Vis...
Excise Duty : The Union Cabinet today gave its approval for setting up six additional Benches of the Customs, Excise and Service Tax Appellate T...
Service Tax : The Customs, Excise & Service Tax Appellate Tribunal has directed JetLite (formerly Sahara Airlines Ltd) to pay Rs 100 crore (Rs 1...
Excise Duty : RECENTLY the President of India was pleased to discharge Hon'ble member of the CESTAT Mr. PK Das, just a day before he was to comp...
Service Tax : CESTAT Delhi held that granting “call option” is not an activity of rendering service. Thus, appellant has wrongly been held t...
Custom Duty : CESTAT Delhi held that imposition of penalty and revocation of customs broker license justified as customs broker abetted the ille...
Custom Duty : CESTAT Chennai rejection of refund claim merely for non-mentioning of period particulars in CA’s certificate unjustifiable as re...
Service Tax : Oceanic Consultants Pvt Ltd Vs Commissioner or Central Excise And Service Tax (CESTAT Chandigarh) CESTAT Chandigarh held that Indi...
Service Tax : Held that the appellant has satisfied all the conditions for treating the service as export of service but there is a need to veri...
Custom Duty : Read Notification No. 02/2023 from CESTAT, New Delhi, introducing virtual hearings. Learn about the procedure, technical requireme...
Goods and Services Tax : Applications are being invited for 2 anticipated vacancies of Member (Technical) and 4 anticipated vacancies of Member (Judicial) ...
CA, CS, CMA : Representations have been received from the Bar Associations requesting for physical hearing of appeals. As there is improvement i...
Custom Duty : F No. 01(05)/Circular/CESTAT/2021 Customs, Excise and Service Tax Appellate Tribunal West Block No. 2, R.K. Puram, New Delhi-11006...
Goods and Services Tax : Representations have been received from the Bar Associations at Mumbai, Bangalore, Ahmedabad, Chandigarh and Hyderabad Benches of ...
CESTAT Allahabad held that SAD (Special Additional Duty) is not leviable on the goods cleared in DTA as samples from EOU by availing of exemption from payment of Sales Tax/ VAT.
CESTAT Delhi held that denial of CENVAT Credit alleging non-receipt of goods based on statements without following procedure prescribed under section 9D of the Central Excise Act, 1944 is unjustified and unsustainable in law.
CESTAT Delhi held that the goods exported under LUT are admittedly imported within six months of the export then there is no liability to pay tax on re-import.
CESTAT Delhi held that Wireless Access Point is classifiable under Customs Tariff Item 8517 62 90 and accordingly is entitled to exemption from Basic Customs Duty under serial no. 13 of notification dated 01.03.2005 as amended by notification dated 11.07.2014.
Penalty u/s 112 (a) against CHA on clearance of imported vessel was not leviable as the duty of the importer was to give the correct and detailed description which had been discharged and the charge of misclassification had been dropped against importing firm and the matter already been decided in favour of the importing firm and its director and therefore, the cause of imposing penalty against Custom House Clearing Agent get extinguishable.
CESTAT Kolkata held that the imported assemblies, sub-assemblies, components, sub-components under EPCG are held as allowed as spares under the Foreign Trade Policy at Para 9.57.
CESTAT Chennai held that Armour Panels and Stretcher Assembly which are parts of helicopters are eligible for exemption based on exemption certificate issued in terms of Notification No. 63/1995-CE dated 16.03.1995.
CESTAT Chennai grants unconditional exemption to Sun Pharmaceuticals on ‘Danazol’ from excise duty. Full details of the order against Commissioner of GST & Central Excise.
CESTAT Kolkata rules in favor of Oil and Natural Gas Corporation, categorizing drain hole drilling in oil wells as “mining services” from June 2007, rejecting service tax claims.
Reliance Industries Limited vs. Commissioner of Customs (CESTAT Ahmedabad) regarding payment of customs duty based on quantity of crude oil in a shore tank.
